试论内部审计在高校治理中的作用

Discussion on the Role of Internal Audit in University Governance

建设现代大学制度、完善治理结构是现阶段高等教育改革的重点内容,作为高校免疫系统的内部审计如何在高校治理中发挥作用值得深思。论文从内部审计和高校治理的含义和关系入手,分析了高校内部审计存在的局限性,从完善机构设置、扩宽审计范围、拓展审计职能三方面提出建议,以促进内部审计在高校治理中发挥作用。

Constructing modern university system and improving governance structure are the key contents of higher education reform at the present stage. The internal audit as the university＇s immune system, how does it play a role in governance of colleges and universities is worth pondering. This paper starts with the meaning and the relationship of the internal audit and the governance of colleges and universities, analyzes the limitation of internal audit in colleges, and puts suggestions from three aspects of improving the institute set, expanding the audit scope and broadening the audit function, to promote internal audit play a role in governance in colleges and universities.